ASA 240 - The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report - October 2009 (Cth)

Compiled Auditing Standard ASA 240 (December 2023)

Auditing Standard ASA 240 The Auditor's Responsibilities Relating to Fraud in an Audit of a Financial Report

This compilation was prepared on 2 March 2023 taking into account amendments made by ASA 2011-‍1, ASA 2013-2, ASA 2015-1, ASA 2017-2, ASA 2018-1, ASA 2020-2, ASA 2020-1, ASA 2021-5 and ASA 2022-1.

Compilation number: 8

Compilation date: 14 December 2023

Prepared by the Auditing and Assurance Standards Board

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